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A company sought clarification on whether it should include income in its tax base following a debt restructuring involving a capital increase through the offsetting of credits. The DGT ruled that the transaction must be valued for tax purposes based on the amount of the commercial capital increase, regardless of the accounting income recorded.
Cuestión planteada Si la entidad consultante no integrará renta alguna en su base imponible del Impuesto sobre Sociedades del período impositivo 2015 o siguientes, con ocasión de las capitalizaciones previstas, con independencia de que pudiera existir un ingreso desde el punto de vista contable, y con independencia de que el ingreso contable se haya registrado en 2015 en un ejercicio diferente al de la efectiva capitalización mercantil.
Las operaciones de aumento de capital o fondos propios por compensación de créditos se valoran fiscalmente por el importe del aumento desde el punto de vista mercantil, independientemente de la valoración contable. Por tanto, la entidad no integrará renta en su base imponible por dicha capitalización, aunque exista un ingreso contable. Además, los intereses devengados sobre esos fondos no serán deducibles por representar una retribución de fondos propios.
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